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The mediating role of auditing in created shared value optimization through Big Data analytics: A conceptual review

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dc.title The mediating role of auditing in created shared value optimization through Big Data analytics: A conceptual review en
dc.contributor.author Udoh, Salem
dc.contributor.author Mohamed, Khaled Ahmed Attia
dc.relation.ispartof Lecture Notes in Networks and Systems
dc.identifier.issn 2367-3370 Scopus Sources, Sherpa/RoMEO, JCR
dc.identifier.issn 2367-3389 Scopus Sources, Sherpa/RoMEO, JCR
dc.identifier.isbn 978-303145020-4
dc.date.issued 2023
utb.relation.volume 790 LNNS
dc.citation.spage 1
dc.citation.epage 14
dc.event.title 4th International Conference on Intelligent Systems in Production Engineering and Maintenance , ISPEM 2023
dc.event.location Wroclaw
utb.event.state-en Poland
utb.event.state-cs Polsko
dc.event.sdate 2023-09-13
dc.event.edate 2023-09-15
dc.type conferenceObject
dc.language.iso en
dc.publisher Springer Science and Business Media Deutschland GmbH
dc.identifier.doi 10.1007/978-3-031-45021-1_1
dc.relation.uri https://link.springer.com/chapter/10.1007/978-3-031-45021-1_1
dc.relation.uri https://doi.org/10.1007/978-3-031-45021-1_1
dc.subject auditing en
dc.subject big data analytics en
dc.subject created shared value optimization en
dc.description.abstract The essence of big data and big data analytics as technological breakthroughs is to create and share value among stakeholders. Numerous studies focus on the impact of big data analytics upon firm’s performance, big data analytics and auditing and big data with created shared value. There is very little if any study on the mediating role of auditing in the relationship between big data analytics and shared value optimization. As a methodology, we used ‘Publish or Perish’ which is an academic “search engine” to search all the articles on the big data analytics and firm performance; big data analytics and auditing; big data analytics and shared value optimization topics available on Crossref without time limit. Initial search generated 1000 studies as articles, books and other publications. Based on our criteria, we included only 32 articles focusing on big data analytics and auditing (n = 18); big data analytics and created shared value (n = 14); and, without big data analytics and firm performance (n = 18) already substantially covered in extant literature. The main finding is that there is no study to our knowledge and study’s limitation on the mediating role of auditing in the tripartite relationship following our conceptual model based on optimization theory of engineering and given the importance of information integrity for stakeholders. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1011771
utb.identifier.obdid 43885281
utb.identifier.scopus 2-s2.0-85175813793
utb.source d-scopus
dc.date.accessioned 2024-02-02T10:29:27Z
dc.date.available 2024-02-02T10:29:27Z
utb.contributor.internalauthor Udoh, Salem
utb.contributor.internalauthor Mohamed, Khaled Ahmed Attia
utb.fulltext.sponsorship -
utb.scopus.affiliation Faculty of Management and Economics, Tomas Bata University, Mostní 5139, Zlín, 760 01, Czech Republic
utb.fulltext.projects -
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